Cabinet of Ministers Regulations No. 400 in 2016 (21 June. No 30 7) amendments to the Cabinet of Ministers of 21 august 2012 rules No. 568 "regulations on individual income tax returns and the filling order" Issued in accordance with the law "on personal income tax" the tenth article 18, article 19 and 38 5.5. the second paragraph of article 1 to make the Cabinet august 21, 2012 rules No. 568 "regulations on individual income tax returns and filing procedures" (Latvian journal 133., 2012, no; 13, 198. no; 2014, 185. No.) the following amendments: 1. complement 2.2.2. subparagraph after the word "does not apply" with the words "differentiated"; 1.2. deletion of paragraph 2.2.8.; 1.3. adding to paragraph 7, after the word "society" with the words "as well as the State revenue service submitted information about an individual's eligible expenditure for education and medical services"; 1.4. to supplement the rules with 7.11, 7.12 and 7.13.. subparagraph by the following: "the differentiated 7.11. tax-free minimum (hereinafter referred to as the non-taxable minimum); 7.12. eligible expenditure made on education (according to information provided by the General, vocational, higher or special education institutions); 7.13. the eligible expenditure on medical services, education and children's educational interests (according to the information provided by the taxpayer to electronically submit the State revenue service). "; 1.5. to replace paragraph 12.3., the words and figures "the value of which does not exceed 213.43 euros and other law" on personal income tax "" with the words "the law" on personal income tax "prescribed in the framework of the rules and other provisions of this Act"; 1.6. to replace paragraph 13, the words "quadruple in the taxation year of the non-taxable minimum" with a number and the word "4000 euro"; 1.7. to replace paragraph 16, the words "do not indicate the income" by the words "does not indicate in the Republic of Latvia income"; 1.8. to supplement the rules by 16.1 points the following wording: "16.1 Annex completed in D11 taxable person who tax year abroad is taxable income, of which the Republic of Latvia does not apply to the tax base (e.g. D11 attached income from timber and forest alienation, growing from dividends and dividend equivalent income from interest income)."; 1.9. to supplement provisions 19.2.1 and 19.2.2 section with the following: "the box" 19.2.1 6.1 eligible costs – the State workers social security payments "indicates the performance of State social insurance payments or other Member States of the European Union or the European economic area countries under certain laws, payments; 19.2.2 6.2 column "eligible expenses" writers indicate expenditure according to the author, the Cabinet of Ministers Regulations of the law "on personal income tax" the application of the rules laid down around; " 1.10. Express 26.2. subparagraph by the following: "26.2.  16. line "tax paid in advance" indicates individual income tax from the amount of the advance of economic activity, paid during the taxation year. If economic activity registered in Latvia and the individual operating income benefit a foreign country, where the economic income tax was withheld, then this line indicates the Republic of Latvia citizens paid income taxes paid abroad and the amount of individual income tax (or the tax) amount (but not more than the amount that would be equal to the calculated tax in Latvia for foreign earned income). "; 1.11. to supplement the provisions of this paragraph 31.10.: "31.10.  33. in the line "tax year tax paid in advance" indicates in advance the paid personal income tax amount. If economic activity registered in Latvia and the individual operating income benefit a foreign country, where the economic income tax was withheld, the Republic of Latvia citizens paid income taxes paid abroad and the amount of individual income tax (or the tax) amount (but not more than the amount that would be equal to the calculated tax in Latvia for foreign earned income). "; 1.12. to make chapter VI as follows: "VI. Declarations in annex D4 fill order 32. Annex D4 taxpayer fills in that tax year has been spending on education and therapeutic services and want to include these expenses in personal income tax. For completion of this annex uses the justification documents certifying education and medical expenses paid (for example, receipts, cheques, payment orders, credit billing statements). For his and each family member, the eligible expenditure of the individual fills in annex D4. 33. If the Declaration of the year pirmstaksācij has filled the column ' in annex D4 for the next tax year subject to eligible expenditure ", the line" Pirmstaksācij years, a surplus of eligible expenditure fills in box 7. If the taxation year of eligible expenditure for education and medical services in an amount not exceeding the Cabinet rules on the eligibility of expenditure for education and medical services in a specific provision, also fill in box 9. 34. Annex D4 for the tax year shall be completed as follows: 34.1.  1. the column "source document" specifies the source document (payment) for the tax year received the eligible expenditure for education or treatment services, issue date, day, month, year; 21.3. the column "source document number" indicates the payment document number; 21.3. the column "service provider registration number or personal ID code" indicates the provider identification data – legal person taxpayer identification number or a natural person personal code; 21.4.4. ' the name of the service provider or the name "specifies the service provider-the name of the legal person or physical person's name; 34.5.5. the column "eligible expenditure on education" indicate the taxation year specified in the payment document expenses for education, to which the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in particular. 21.5.6. the column "eligible expenses for curative services" indicate the justification for the amount specified in the document on medical services covered by the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in a certain rule. If the taxable person submitting a source document, part of the medical services is paid by the insurer, then this field must specify the part of the insurer outstanding; 21.6. the row for "taxation year eligible expenses total" fill in the following: 34.7.1.  5. box the tax year total for education, to which the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in particular. 34.7.2.6. box the tax year expenses for medical services covered by the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in particular. 34.7.3.7. the column "eligible expenses total (tax year eligible costs + 6.5 total in the box; pirmstaksācij a year for the next tax year to the eligible expenditure) "specifies the row" taxation year eligible expenses total "columns 5 and 6; 21.6. the column "eligible expenditure on medical services, which according to the provisions of the Cabinet of Ministers on the eligibility of expenditure for education and medical services have the right to include eligible expenses in full" indicates the source documents certified taxation year expenditure on operations that are scheduled health care services, the ova puncture (follicular puncture through), dental services (including dental prosthetics), endoprotēž and other types of human body connected with prosthesis manufacture and purchase If it is not paid for from the national health service or other means; 21.7.9. under "expenses on education and medical services, not including the box 8 but not more than Cabinet rules on the eligibility of expenditure for education and medical services in a specific provision" indicate the taxation year the amount of the eligible expenditure of the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in the framework of the rules laid down; 34.10.10. the column "for the next tax year subject to eligible expenditure (columns 7 through 9)," line "taxation year eligible expenses total" refers to the next tax year to apply for the total amount of eligible expenditure (7 and 9 rows in column "taxation year eligible expenses total" specified numbers difference). 35. in the line "Pirmstaksācij years, a surplus of eligible expenses over the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in a specific provision" indicates the pirmstaksācij a year for the next tax year applied to expenditure and it fills the following: 35.1.  1. box the pirmstaksācij year in which formed the eligible expenditure overrun over the norm established Cabinet rules on the eligibility of expenditure for education and medical services; 35.2.7. the column "eligible expenses total (tax year eligible costs + 6.5 total in the box; pirmstaksācij a year for the next tax year related expenditure), "filling in the tax year in question, the Declaration, the record of the previous year's Declaration Annex D4 in the box" for the next tax year subject to eligible expenditure "a specified amount; 35.3.9. column "expenses on education and medical services, not including the box 8 but not more than Cabinet rules on the eligibility of expenditure for education and medical services in a specific provision of this line" 7. the column "eligible expenses total (tax year eligible costs + 6.5 total in the box; pirmstaksācij a year for the next tax year to the eligible expenditure) "specified amount, given that the entire row of column 9 total may not exceed the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in a specific provision; 35.4.10. the column "for the next tax year subject to eligible expenditure (columns 7 through 9)" points to the next tax year to apply for the amount of eligible expenditure (7 and 9 in the box specified numbers difference). 36. The Declaration in annex D4, section "taxpayer's family member data" is completed if the taxable person to reduce the taxable income declared by the members of the family, eligible expenditure for education and medical services. "; 1.13. deleting Chapter VII; 1.14. Add to 40.2. section behind the words "(the translation of the euro) with the words" and the number "(except that annex 6.2 column" eligible expenditure ", the author amounts)"; 1.15. to supplement the provisions under paragraph 40.4.1.1 as follows: "annex D2 40.4.1.1 6.1 the column" eligible expenditure, State social insurance payments "specified total;" 1.16. Express 25.2 25.2. such subparagraph. "and:" 25.2.  06. the lines and specialty education, skills acquisition, and medical and therapeutic services "include in box 9 of annex D4" expenses on education and medical services, not including the box 8 but not more than Cabinet rules on the eligibility of expenditure for education and medical services in a specific provision "of the tax and the total in the year pirmstaksācij, but if the payer reduces the taxable income of the family members are also eligible expenses all the completed Declaration, annex D4, 9. total of boxes; 40.6.07. "Therapeutic services on the line under the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services shall be included in the eligible expenses in full" D4 "in box 8 of the annex to the eligible expenditure for medical services under the terms of the Cabinet of Ministers on the eligibility of expenditure for education and medical services have the right to include eligible expenses in full" the specified amount, but, if the payer reduces the taxable income of the family members are also eligible expenses all the completed Declaration, annex D4 8. total of boxes; " 1.17. to supplement the provisions under paragraph 40.7.1 as follows: "40.7.1 line" 08.1 donations and gifts to political party "refers to the documented amount of donations or donations in the form of the Republic of Latvia passed a registered political party or political association law" on personal income tax "article 10, first paragraph, in point 8;"; 1.18. Express 25.4 25.4. subparagraph and the following wording: "25.4.  09. "line in private pension funds on deposit, insurance premiums payable under the life insurance contract (with storage)" annex 4B D1 column "eligible expenses – contributions to private pension funds, and life insurance premiums" and documented in the taxpayer's contributions to private pension funds and life insurance (with the cumulation) amounts of premiums; 25.4.08. lines, lines and 08.1 09. line total must not exceed 20 percent of the declaration line 03. ' taxable income-total "the amount specified. Note that a line contains the 08.1 donations and gifts in the Republic of Latvia for the registered political party or an Association of political parties together may not exceed the law "on personal income tax" article 10, first paragraph, point 8 of the given level and that 09. line contributions to private pension funds and the insurance premium payable individually may not exceed 10 per cent of the declarations are in row ' 03, taxable income – total amounts ";"; 1.19. Express 40.10 point as follows: "40.10.  11. the line "the differentiated non-taxable minimum" indicate the applicable non-taxable minimum, calculated according to the provisions of the Cabinet of Ministers of the non-taxable minimum and tax allowance of individual income tax in calculating the prescribed formula. Calculation of the non-taxable minimum income taken into account in the total of the following: (D) Declaration 40.10.1.03. row; 40.10.2. Annex 2 aisle D11 total; 6. Annex 40.10.3. D2 box total; 40.10.4. box 8 of the Declaration of total DK; 40.10.5. income from the European Social Fund operational programme "human resources and employment" or "growth and employment", or from the State budget funds for active employment measures employment public agency qualified for scholarships or indemnity; 40.10.6. income from the farm or agricultural land seizures that are not declared in the Declaration, DK; 40.10.7. the amounts paid as State aid for agriculture or European Union aid for agriculture and rural development; 40.10.8. the following income not declared D11 (if in accordance with the law "on personal income tax" the taxpayer is not obliged to submit the Declaration): 40.10.8.1. interest income and similar income, with a percentage of revenue also related income; 40.10.8.2. dividends and dividend-like income; 40.10.8.3. income from timber and growing trees seizures; 40.10.8.4. income comparable loans; 40.10.8.5. income from the letting of real estate or rentals, if a person uses the law "on personal income tax" article 11 the twelfth part of the rights not to track economic activity; 40.10.8.6. income from the sale of scrap metal; 40.10.9. the law "on personal income tax" article 24 income referred to in the fifth subparagraph of the provision; "; 1.20. replace 40.11. names and in a number of non-taxable minimum "in accordance with article 12 of the law referred to in the first part of" with the words "and the number of non-taxable minimum differentiated in accordance with the said article 12 of law;"; 1.21. replace paragraph 40.13., the words "on disability" with Relief "incentives for persons with disabilities"; 1.22. deleting subparagraph 40.19.6.; 1.23. replace paragraph 41, the words "quadruple in the taxation year of the non-taxable minimum" with a number and the word "4000 euro"; 1.24. delete paragraph 48; 1.25. make 51.3. subparagraph by the following: "51.3.  2. the lines "the tax-exempt amount" refers to the law "on personal income tax" in article 12 (1) of part 1.1 the minimum non-taxable minimum (minimum non-taxable minimum) only for the period for which the advance payment is calculated; " 1.26. supplement 51.6. section behind the words "estimated taxable income" with the word "minimum"; 1.27. the supplement 52.2. subparagraph after the word "shall" with the word "minimum"; 1.28. the supplement 52.5. section behind the words "taxable income" with the word "minimum"; 1.29. supplement with 68.3 points by the following: "taxable 68.3 fixed on the tax year up to 2016 Declaration Annex D5. Fixed the taxable person Declaration in annex D5 clarification of past tax years can submit in accordance with the law on taxes and fees "."; 1.30. the express declaration contained in Annex D as follows: "(D) the annual declaration of income tax year last name ID code – declared place of residence address taxation year telephone number at the beginning of the taxpayer's data ENVIRONMENT data declared taxable income: in the Republic of Latvia made taxable income (D1 + 6 amount box (the D3 line 19 + line 14A) + 19.4 D31 row) 01 earnings abroad (D2-D2 5 box 6.2 box) + D21 5. box) 02 total (01 + 02). 03 no taxable income (total of column 3 D1 + D2 + D3 6 and Aile 04. 08. the line amount) 04 eligible expenditure: State social insurance payments (column 4 amount D1 + D2 + D3 6.1 boxes amount line 14A or for self-employed persons, which fills in the annex contributions D31) 05 education and specialties, skills acquisition, and medical and therapeutic services (D4 9. boxes total) 06 therapeutic services, under the terms of the Cabinet of Ministers on the eligibility of expenditure for education and medical services shall be included in the eligible expenses in full (D4 8. boxes total) 07 donations and gifts 08 donations and donations political party 081 private pension funds on deposit, insurance premiums payable under the life insurance contract (with storage) (D1 4.11b amount + the taxpayer's contributions and life insurance premium payments) 09 total (05 + 06 + 07 + 08.. + 08.1 + 09.) 10 years of the non-taxable minimum DIFFERENTIATED 11 annual non-taxable minimum for pensioners relief for dependants 12:13 people with disabilities 14 politically repressed persons 15 national resistance movement members 16 total (13 + 14 + 15 + 16.) 17 income from which tax is to be calculated, the total (03-10-11-12.-17.) 18 tax 19 tax from other income (D11 9. boxes total) 191 paid in advance (withholding) tax (D1 + D2 7 box 8 or 10. box + D21 box 6 or 7 + D3 16. row or row 33 D31) 20 Conversion result (19. + 19.1-20.)       Premium (if 19. + 19.1 is greater than 20.) 21 overpayment (if greater than 20 + 19.19.1) tax payment deadline 22 23 24 please the amount of tax remitted on account of overpayments Payable amount of the account no. (IBAN 21 symbol) (date) (signature of the taxpayer) To certify that the annual income declaration is complete and correct in all income and expenditure. I'm aware of the responsibility, if the incorrect data. The Declaration added documents to the _____ and _____.
The Declaration is filled in the annex (the annex) attached (shown) or copies of the documents on the eligibility of expenditure: (date) (signature of the taxpayer) declaration received 20 ___. the year ____. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ and registered with no _____ ____ ____ tax inspector (name, surname, signature) Annex D1 Declaration: – tax year in the Republic of Latvia income D11 – tax year earnings which did not apply to the annual non-taxable minimum differential and benefits-D2 natural persons (residents) in foreign earnings D21 – natural persons (sailor), employed (job) to be used in international transport, the ship gained income abroad D3 – income from business activity – D31 income from economic activities If the taxable person sort of double-entry accounting system, D4 – eligible expenditure for education and medical services notes. 1. Document Properties "date" and "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. 2. the tag not be completed where the electronic document is drawn up according to the law on electronic document design. " 1.3.1. to supplement the Declaration contained in Annex D of the annex, the name behind the name D11 "does not apply" with the words "differentiated"; 1.32. the express declaration contained in annex D2 Annex D as follows: "taxation year D2 ID code – physical persons (resident) in foreign earnings in the country, which gained income, and the income of the paying agent (address) in Foreign earnings, income exempt from taxation the eligible expenses the tax paid in the Foreign tax on income gained abroad (at the rates laid down in Latvia) notes income type of income received-date an amount of foreign currency (specify currency) amount in euro of the State social insurance-definition payments of expenses by the amount of foreign currency (specify currency) amount in euro nodokļa likme summa euro 1 2 3 4 5 6 61 62 7 8 9 10 11 Kopā
      (datums)   (nodokļa maksātāja paraksts)
Piezīme. Document properties "date" and "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. " 1. delete the statement contained in Annex D of the annex 29 D31 line "(article 11.1 (d))"; 1.34. Express 1. declarations in Annex D annex D4 as follows: "taxation year of the Person code, D4, eligible expenditure for education and medical services payment document service provider eligible expenditure expenditure on education and medical services, not including the box 8 but not more than Cabinet rules on the eligibility of expenditure for education and medical services in a specific provision for the next tax year subject to eligible expenditure (columns 7 through 9) date number, registration number or personal ID code name the name of the education on the ārstn-the services services for the femur together (tax year eligible costs + 6.5 total box; pirmstaksācij a year for the next tax year to the eligible expenditure) for medical services under the terms of the Cabinet of Ministers on the eligibility of expenditure for education and medical services have the right to include eligible expenses in full x x x x x x 1 2 3 4 5 6 7 8 9 10 taxation year eligible costs total x x Pirmstaksācij years a surplus of eligible expenditure over the Cabinet of Ministers regulations on eligible expenditure for education and medical services in certain provisions x x x x x x x x 1. x x x x   x     2. x x x x   x     3. x x x x   x     4. x x x x   x     5. x x x x x x x x x x total x taxable persons of the family dati1: name, surname, personal code – declared place of residence address taxation year beginning in degree of relationship (date2) (tax payer's signature2) notes. 1 the taxable person's family of data points by completing a form D4 on a family member. For each taxpayer and his family member fill out a separate form D4. 2 document properties in the "signature" and "date" If does not fill in the electronic document was made according to the regulations on electronic document design. " 1.35. the deletion of annex 1 D of the Declaration contained in annex D5. 2. the rules shall apply by filling out the Declaration for 2016. tax year and subsequent taxation years. Prime Minister Māris kučinskis financial Minister Dana Reizniec-oak